The widow of a cop who died of a heart attack while on duty has been accused of stealing $410,000 from a charity for slain officers — and spending the dough on dental work, her son’s legal defense in a negligent homicide case and Barbra Streisand tickets, officials said.

Lorraine Shanley — who is an NYPD “heart widow” as her husband, Thomas, suffered a fatal coronary while on duty in 1986 — allegedly took the money while serving as a treasurer for Survivors of the Shield, Manhattan federal prosecutors announced Thursday.

Shanley, 68, surrendered to the feds Thursday.

She is accused of ripping off 20 percent of the $1.9 million donated to the charity between 2010 and 2017, “over 99 percent of which came from NYPD employees,” according to a statement from prosecutors.

She allegedly spent at least $137,000 of the charity’s money for her family’s expenses or deposited checks into her own bank account.

Prosecutors say Shanley also spent $8,000 on various tickets from places like StubHub, including a $1,400 payment in May 2016 for a Streisand concert. She also allegedly spent more than $50,000 for her home and dental care.

Approximately $29,000 was spent on private-school tuition for her grandchild, and approximately $63,000 went toward legal fees for her son’s criminal charges, prosecutors said.

Son Thomas Shanley, 40, pleaded guilty in 2016 to criminally negligent homicide for fatally running over a woman in Manhattan while allegedly texting on his phone and leaving the scene, according to sources and reports.

He was given two to six years and is still in prison.

Kathleen Vigiano, president of Survivors of the Shield, said her group had contacted the feds after “potential financial improprieties were uncovered.”

“We are deeply saddened that the person arrested betrayed the trust placed in her,” Vigiano said.

Lorraine Shanley declined to comment after pleading not guilty in Manhattan federal court to bank fraud and other charges. She was freed on $100,000 bond.